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Employee Defined Benefit Obligations (Tables) | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Summary of Employee Defined Benefit Obligations |
|  |  | December 31 |  |  |  | December 31 |
|  | 2018 |  |  | 2017 |
|  | $ |  |  | $ |
Net defined benefit pension asset |  |  | (10.0 | ) |  |  | (12.7 | )
Net defined benefit pension liability |  |  | 55.5 |  |  |  | 31.2 |
End of employment benefit plans |  |  | 13.1 |  |  |  | 13.6 |
|  | 68.6 |  |  | 44.8 |
Summary of Reconciliation for Net Defined Benefit Liability | The following table shows a reconciliation from the opening balances to the closing balances for the net defined benefit liability and its components:
|  |  |  |  | 2018 |  |  |  |  |  |  |  |  | 2017 |  |  |  |
|  |  |  |  |  |  |  |  |  |  | Net |  |  |  |  |  |  |  |  |  |  |  | Net |
|  |  | Defined |  |  |  | Fair Value |  |  |  | Defined |  |  |  | Defined |  |  |  | Fair Value |  |  |  | Defined |
|  |  | Benefit |  |  |  | of Plan |  |  |  | Benefit |  |  |  | Benefit |  |  |  | of Plan |  |  |  | Benefit |
|  |  | Obligation |  |  |  | Assets |  |  |  | Liability |  |  |  | Obligation |  |  |  | Assets |  |  |  | Liability |
|  |  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |
Balance, beginning of the year |  |  | 397.7 |  |  |  | (379.2 | ) |  |  | 18.5 |  |  |  | 374.6 |  |  |  | (324.1 | ) |  |  | 50.5 |
Acquisition of PBA |  |  | 80.9 |  |  |  | (64.4 | ) |  |  | 16.5 |  |  |  | - |  |  |  | - |  |  |  | - |
Included in pre-tax profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense (income) |  |  | 10.8 |  |  |  | (10.2 | ) |  |  | 0.6 |  |  |  | 10.4 |  |  |  | (8.9 | ) |  |  | 1.5 |
Past service cost |  |  | 10.5 |  |  |  | - |  |  |  | 10.5 |  |  |  | - |  |  |  | - |  |  |  | - |
Administrative expenses paid by the Plans |  | - |  |  | 1.7 |  |  | 1.7 |  |  | - |  |  | 1.0 |  |  | 1.0 |
|  |  | 21.3 |  |  |  | (8.5 | ) |  |  | 12.8 |  |  |  | 10.4 |  |  |  | (7.9 | ) |  |  | 2.5 |
Included in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Return on the plan assets (excluding interest income) |  |  | - |  |  |  | 17.4 |  |  |  | 17.4 |  |  |  | - |  |  |  | (30.1 | ) |  |  | (30.1 | )
Actuarial (gains) losses arising from: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Changes in demographic assumptions |  |  | (0.8 | ) |  |  | - |  |  |  | (0.8 | ) |  |  | (8.1 | ) |  |  | - |  |  |  | (8.1 | )
Changes in financial assumptions |  |  | (9.3 | ) |  |  | - |  |  |  | (9.3 | ) |  |  | 29.5 |  |  |  | - |  |  |  | 29.5 |
Experience adjustments |  |  | 5.5 |  |  |  | - |  |  |  | 5.5 |  |  |  | (5.3 | ) |  |  | - |  |  |  | (5.3 | )
Effect of movement in exchange rates |  |  | 11.5 |  |  |  | (10.3 | ) |  |  | 1.2 |  |  |  | 10.2 |  |  |  | (9.4 | ) |  |  | 0.8 |
|  |  | 6.9 |  |  |  | 7.1 |  |  |  | 14.0 |  |  |  | 26.3 |  |  |  | (39.5 | ) |  |  | (13.2 | )
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefits paid |  |  | (12.5 | ) |  |  | 12.3 |  |  |  | (0.2 | ) |  |  | (13.6 | ) |  |  | 13.6 |  |  |  | - |
Contributions by employer |  |  | - |  |  |  | (16.1 | ) |  |  | (16.1 | ) |  |  | - |  |  |  | (21.3 | ) |  |  | (21.3 | )
|  |  | (12.5 | ) |  |  | (3.8 | ) |  |  | (16.3 | ) |  |  | (13.6 | ) |  |  | (7.7 | ) |  |  | (21.3 | )
Balance, end of the year |  |  | 494.3 |  |  |  | (448.8 | ) |  |  | 45.5 |  |  |  | 397.7 |  |  |  | (379.2 | ) |  |  | 18.5 |
|  |  | December 31 |  |  |  | December 31 |
|  | 2018 |  |  | 2017 |
|  | $ |  |  | $ |
Included in the statement of financial position as: |  |  |  |  |  |  |  |
Net defined benefit asset |  |  | (10.0 | ) |  |  | (12.7 | )
Net defined benefit liability |  | 55.5 |  |  | 31.2 |
|  | 45.5 |  |  | 18.5 |
Summary of Net Defined Benefit Asset |
|  |  |  |  | December 31 |  |  | December 31 |
|  |  |  |  | 2018 |  |  | 2017 |
|  | Note |  |  | $ |  |  | $ |
Included in the statement of income as: |  |  |  |  |  |  |  |  |  |  |  |
Continuing operations - administrative and marketing expenses |  |  |  |  |  |  | 6.6 |  |  |  | 1.5 |
Discontinued operations |  |  | 8 |  |  |  | 6.2 |  |  |  | 1.0 |
|  |  |  |  |  |  | 12.8 |  |  |  | 2.5 |
Summary of Major Categories of Plan Assets, Measured at Fair Value | Major categories of plan assets, measured at fair value, are as follows:
|  |  |  |  | December 31 |  |  | December 31 |
|  |  |  |  | 2018 |  |  | 2017 |
|  |  |  |  | $ |  |  | $ |
Cash and cash equivalents |  |  |  |  |  |  | 3.3 |  |  |  | 2.9 |
Investments quoted in active markets (mutual, exchange-traded, and pooled funds): |  |  |  |  |  |  |  |  |  |  |  |
Equities |  |  |  |  |  |  | 138.1 |  |  |  | 110.1 |
Corporate bonds and fixed income |  |  |  |  |  |  | 57.5 |  |  |  | 45.0 |
Pooled fund liability-driven investments |  |  |  |  |  |  | 15.5 |  |  |  | - |
Property funds |  |  |  |  |  |  | 10.6 |  |  |  | 6.6 |
Unquoted investments: |  |  |  |  |  |  |  |  |  |  |  |
Annuity policies |  |  |  |  |  |  | 110.8 |  |  |  | 102.9 |
Insurance contract: |  |  |  |  |  |  |  |  |  |  |  |
Equities and property |  |  |  |  |  |  | 80.2 |  |  |  | 69.5 |
Corporate bonds |  |  |  |  |  |  | 19.2 |  |  |  | 22.7 |
Cash and cash equivalents |  |  |  |  |  |  | 13.6 |  |  |  | 19.5 |
Fair value of the plan assets |  |  |  |  |  |  | 448.8 |  |  |  | 379.2 |
Summary of Principal Assumptions Used In Determining Pension Benefit Obligations | The principal assumptions used in determining pension benefit obligations for the Plans are shown below (expressed as weighted averages):
|  | December 31 |  | December 31
|  | 2018 |  | 2017
Discount rate |  | 2.77% |  | 2.47%
Rate of increase in salaries |  | 4.47% |  | 3.51%
Rate of inflation, pre-retirement |  | 2.55% |  | 2.40%
Rate of increase in future pensions payment |  | 3.51% |  | 3.53%
Life expectancy at age 65 for current pensioners: |  |  |  |
Male |  | 22 years |  | 22 years
Female |  | 24 years |  | 24 years
Life expectancy at age 65 for current members aged 40 or 45: |  |  |  |
Male |  | 23 years |  | 23 years
Female |  | 25 years |  | 26 years
Summary of Quantitative Sensitivity Analyses Impact on Defined Benefit Obligation for Significant Assumptions | Quantitative sensitivity analyses showing the impact on the defined benefit obligation for significant assumptions are as follows:
|  | December 31 |  |  | December 31 |
|  | 2018 |  |  | 2017 |
|  | Increase |  |  | Decrease |  |  | Increase |  |  | Decrease |
|  | $ |  |  | $ |  |  | $ |  |  | $ |
Change in discount rate by 0.25% |  |  | (15.6 | ) |  |  | 17.0 |  |  |  | (11.2 | ) |  |  | 11.8 |
Change in pre-retirement inflation rate by 0.25% |  |  | 5.0 |  |  |  | (4.8 | ) |  |  | 3.9 |  |  |  | (3.8 | )
Change in salary growth by 0.25% |  |  | 0.9 |  |  |  | (0.8 | ) |  |  | 0.5 |  |  |  | (0.5 | )
Change in pension increase assumption by 0.25% |  |  | 8.4 |  |  |  | (8.1 | ) |  |  | 6.4 |  |  |  | (6.1 | )
Increase of one year in the life expectancy |  |  | 9.4 |  |  |  | n/a |  |  |  | 6.0 |  |  |  | n/a |

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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Paragraph 145 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_145&doctype=Standard -URIDate 2018-03-16 + Details
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